To amend chapter 67, RSMo, by adding thereto one new section relating to a law enforcement
sales tax, with an emergency clause.

Be it enacted by the General Assembly of the state of Missouri, as follows:

Section A. Chapter 67, RSMo, is amended by adding thereto one new section, to be
known as section 67.584, to read as follows:

67.584. 1. The governing body of any county of the first classification with more
than one hundred ninety-eight thousand but less than one hundred ninety-eight thousand
two hundred inhabitants, is hereby authorized to impose, by ordinance or order, a sales
tax in the amount of up to one-half percent on all retail sales made in such county which
are subject to taxation pursuant to sections 144.010 to 144.525, RSMo, for the purpose of
providing law enforcement services for such county. The tax authorized by this section
shall be in addition to any and all other sales taxes allowed by law, except that no
ordinance or order imposing a sales tax pursuant to this section shall be effective unless the
governing body of the county submits to the voters of the county, at a county or state
general, primary, or special election, a proposal to authorize the governing body of the
county to impose a tax.

2. If the proposal submitted involves only authorization to impose the tax
authorized by this section, the ballot of submission shall contain, but need not be limited
to, the following language:

"Shall the county of .............. (county's name) impose a countywide sales tax of
............. (insert amount) for the purpose of providing law enforcement services for the
county?

☐ YES☐ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
favor of the proposal submitted pursuant to this subsection, then the ordinance or order
and any amendments thereto shall be in effect on the first day of the second quarter
immediately following the election approving the proposal. If a proposal receives less than
the required majority, then the governing body of the county shall have no power to
impose the sales tax herein authorized unless and until the governing body of the county
shall again have submitted another proposal to authorize the governing body of the county
to impose the sales tax authorized by this section and such proposal is approved by the
required majority of the qualified voters voting thereon. However, in no event shall a
proposal pursuant to this section be submitted to the voters sooner than twelve months
from the date of the last proposal pursuant to this section.

3. Twenty-five percent of the revenue received by a county treasurer from the tax
authorized pursuant to this section shall be deposited in a special trust fund and shall be
used solely by a prosecuting attorney's office for such county for so long as the tax shall
remain in effect. The remainder of revenue shall be deposited in the county law
enforcement sales tax trust fund established pursuant to section 67.582 of the county
levying the tax pursuant to this section. The revenue derived from the tax imposed
pursuant to this section shall be used for public law enforcement services only. No revenue
derived from the tax imposed pursuant to this section shall be used for any private
contractor providing law enforcement services or for any private jail.

4. Once the tax authorized by this section is abolished or is terminated by any
means, all funds remaining in the prosecuting attorney's trust fund shall be used solely by
a prosecuting attorney's office for the county. Any funds in such special trust fund which
are not needed for current expenditures may be invested by the governing body in
accordance with applicable laws relating to the investment of other county funds.

5. All sales taxes collected by the director of revenue pursuant to this section on
behalf of any county, less one percent for cost of collection which shall be deposited in the
state's general revenue fund after payment of premiums for surety bonds as provided in
section 32.087, RSMo, shall be deposited in a special trust fund, which is hereby created,
to be known as the "County Prosecuting Attorney's Office Sales Tax Trust Fund" or in the
county law enforcement sales tax trust fund, pursuant to the deposit ratio in subsection 3
of this section. The moneys in the trust funds shall not be deemed to be state funds and
shall not be commingled with any funds of the state. The director of revenue shall keep
accurate records of the amount of money in the trusts and which was collected in each
county imposing a sales tax pursuant to this section, and the records shall be open to the
inspection of officers of the county and the public. Not later than the tenth day of each
month the director of revenue shall distribute all moneys deposited in the trust funds
during the preceding month to the county which levied the tax; such funds shall be
deposited with the county treasurer of each such county, and all expenditures of funds
arising from either trust fund shall be by an appropriation act to be enacted by the
governing body of each such county. Expenditures may be made from the funds for any
functions authorized in the ordinance or order adopted by the governing body submitting
the tax to the voters.

6. The director of revenue may authorize the state treasurer to make refunds from
the amounts in the trust funds and credited to any county for erroneous payments and
overpayments made, and may redeem dishonored checks and drafts deposited to the credit
of such counties. If any county abolishes the tax, the county shall notify the director of
revenue of the action at least ninety days before the effective date of the repeal and the
director of revenue may order retention in the appropriate trust fund, for a period of one
year, of two percent of the amount collected after receipt of such notice to cover possible
refunds or overpayments of the tax and to redeem dishonored checks and drafts deposited
to the credit of such accounts. After one year has elapsed after the effective date of
abolition of the tax in such county, the director of revenue shall remit the balance in the
account to the county and close the account of that county established pursuant to this
section. The director of revenue shall notify each county of each instance of any amount
refunded or any check redeemed from receipts due the county.

7. Except as modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed pursuant to this section.

Section B. Because of the need to increase revenue for prosecuting attorney's offices,
section A of this act is deemed necessary for the immediate preservation of the public health,
welfare, peace, and safety, and is hereby declared to be an emergency act within the meaning of
the constitution, and section A of this act shall be in full force and effect upon its passage and
approval.